C.R.S. § 39-26-602
39-26-602. Fiscal years commencing on or after July 1, 2002 - temporary refund of state sal
39-26-602. Fiscal years commencing on or after July 1, 2002 - temporary refund of state sales and use tax paid for tangible personal property used for research and development to refund state revenues exceeding TABOR limit - application requirements and procedures - legislative declaration. (Repealed)